What are 21+ sample letters for the 54th UPU International Letter-Writing Competition 2025, 800 Words, in Vietnamese? How much PIT is deducted from prizes from the 54th UPU International Letter-Writing Competition 2025 in Vietnam?
What are 21+ sample letters for the 54th UPU International Letter-Writing Competition 2025, 800 Words, in Vietnamese?
The 54th International UPU Letter-Writing Competition in 2025 presents an inspiring theme: "IMAGINE YOU ARE THE OCEAN. Write a letter to someone explaining why and how they should care for and protect you properly." This is not only a challenge to spark imagination but also an opportunity for you to become the voice of the ocean—an ocean containing wondrous beauty yet suffering immense harm from environmental pollution.
Below is a summary of 21 exemplary 800-word entries for the 54th UPU International Letter-Writing Competition 2025 for your reference:
800-word sample letter for the 54th UPU competition
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>> See more best examples of 800-word UPU Letters for the 54th Edition...HERE
What are 21+ sample letters for the 54th UPU International Letter-Writing Competition 2025, 800 Words, in Vietnamese? (Image from Internet)
What is the awards structure of the 54th UPU International Letter-Writing Competition in Vietnam?
According to the rules and plan for the 54th UPU International Letter-Writing Competition 2025...Download, the awards are specified as follows:
*National Awards:
+ The First and Second Prize winners will receive the "Tuoi tre Sang tao" badge from the Central Executive Committee of the Ho Chi Minh Communist Youth Union.
+ All individual and group prizes will receive a Certificate from the Organizing Committee and cash prizes.
+ The Organizing Committee will sponsor travel, accommodation, and meals for the First, Second, Third winners and two representatives (a parent and teacher) for each winner to attend the summary and award ceremony.
- Individual Awards:
+ 01 First Prize: 10,000,000 VND;
+ 03 Second Prizes, each: 5,000,000 VND;
+ 05 Third Prizes, each: 3,000,000 VND;
+ 30 Consolation Prizes, each: 1,000,000 VND;
+ 61 "Promising Pen" Prizes, each: 500,000 VND;
+ 10 "Inspiration Initiator" Prizes, each 300,000 VND for entries by the youngest students; students with disabilities; ethnic minority students, remote areas, border and island areas; letters with interesting ideas...
- Group Awards:
10 Group Prizes, each 2,000,000 VND, for schools that participate actively and with quality: schools with creative organizing forms, encouraging student participation; schools with many student entries and high-quality submissions.
*International Awards:
The letter winning the National First Prize will be sent by the Organizing Committee, along with an English or French translation, to the International UPU Letter-Writing Competition.
Students winning International Awards will receive: First Prize: 30,000,000 VND; Second Prize: 20,000,000 VND; Third Prize: 15,000,000 VND; Consolation Prize: 10,000,000 VND; and receive a Certificate of Merit from the Ministry of Education and Training.
The Organizing Committee will sponsor travel, accommodation, and meals for the international award-winning student and two representatives (a parent and teacher) to attend the international award ceremony domestically.
*Provincial Awards
- Individual Awards
+ First Prize: 03 prizes, each worth: 1,200,000 VND;
+ Second Prize: 06 prizes, each worth: 900,000 VND;
+ Third Prize: 09 prizes, each worth: 700,000 VND;
+ Consolation Prizes: 30 prizes, each worth: 500,000 VND.
The HCM Youth Union in the province and the provincial Team Council will award Certificates of Merit and Praise Certificates for individuals winning national and provincial first, second, and third prizes.- Collective Awards:
+ The organizing committee of the 53rd UPU International Letter-Writing Competition (2024) will select 10 units with outstanding movements and achievements to award prizes, each worth: 1,000,000 VND (One million VND only).
+ Criteria: Selection based on units with students who won prizes from highest to lowest, at the International, National, and Provincial levels. Preference is given to units with many students achieving high results in the competition.
How much personal income tax (PIT) is deducted from prizes from the 54th UPU International Letter-Writing Competition 2025 in Vietnam?
Based on Clause 6, Article 3 of the Personal Income Tax Law 2007 (amended by Clause 2, Article 2 of the 2014 Law Amending Tax Laws), it is prescribed as follows:
Taxable Income
Taxable personal income includes the following types of income, except for tax-exempt income specified in Article 4 of this Law:
...
- Income from winnings, including:
a) Lottery winnings;
b) Winnings from promotional schemes;
c) Winnings from betting activities;
d) Winnings from games and competitions with prizes and other types of winnings.
...
Based on Point d, Clause 1, Article 15 of Circular 111/2013/TT-BTC, it states:
Tax Basis for Income from Winnings
The tax basis for income from winnings is taxable income and the tax rate.
- Taxable Income
Taxable income from winnings is the value of the prize exceeding 10 million VND that the taxpayer receives per winning occurrence, regardless of the number of times the prize money is received.
In the case of a prize with multiple winners, the taxable income is divided among the prize recipients. Winners must provide legal evidence. Without legal evidence, winnings are attributed to a single individual. For individuals winning multiple prizes in a single game, taxable income is based on the total value of the prizes.
Taxable income for some games with prizes is specifically calculated as:
...
d) For winnings from games and competitions with prizes calculated per winning occasion. The prize value is the total prize money exceeding 10 million VND received without any deductions.
...
Thus, according to the above regulation, PIT taxable income for competition prizes is the portion of the prize value exceeding 10 million VND that an individual receives per winning occasion.
Additionally, according to Clause 2, Article 15 of Circular 111/2013/TT-BTC, the tax rate applied to this income is 10%. Therefore, if you receive a prize exceeding 10 million VND from the UPU Letter-Writing Competition, you will have PIT deducted from the excess amount at a 10% tax rate.
According to Clause 4, Article 15 of Circular 111/2013/TT-BTC, the formula for calculating PIT on prizes from the 54th UPU International Letter-Writing Competition 2025 is as follows:
Personal Income Tax Payable | = | Taxable Income | x | Tax Rate 10% |
Specific Example:
If you receive a first place individual prize at the national level worth 10 million VND, but you are awarded an additional 5 million VND, the taxable income will be 5 million VND (15 million VND - 10 million VND). The PIT payable will be 5 million VND x 10% = 500,000 VND.
Thus, you will have 500,000 VND deducted from your received award.
However, if the prize is only 10 million VND or less, you will not have to pay PIT on this income.
Note: The organization awarding the prize is responsible for deducting PIT before awarding the prize to the winner, according to Point g, Clause 1, Article 25 of Circular 111/2013/TT-BTC. Therefore, when receiving the prize, you should check whether PIT has been deducted to fulfill tax obligations conformably.
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